The Employment and Support Allowance Regulations 2008 No. 794

SCHEDULE 8 E+W+S SUMS TO BE DISREGARDED IN THE CALCULATION OF INCOME OTHER THAN EARNINGS

5.  In Northern Ireland, in the case of a payment under Parts 11 to 12ZB of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 F1 , or any remuneration paid by or on behalf of an employer to the claimant who for the time being is unable to work due to illness or maternity or who is taking paternity leave [F2 shared parental leave] or adoption leave— E+W+S

(a) any amount deducted by way of primary Class 1 contributions under that Act;

(b) one-half of any sum paid by way of a contribution towards an occupational or personal pension scheme.

Textual Amendments

F1 1992 c. 7.

F2 Words in Sch. 8 para. 5 inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 20(9)(b)